Commission Delegated Regulation (EU) 2021/1704 of 14 July 2021 supplementing Regulation (EU) 2019/2152 of the European Parliament and of the Council by further specifying the details for the statistical information to be provided by tax and customs authorities and amending its Annexes V and VI (Text with EEA relevance)

Article 1

Subject matter

This Delegated Regulation further specifies the details for the statistical information related to exports and imports of goods to be provided by the tax and customs authorities in each Member State to the competent NSAs.

Article 2

Information from VAT returns

The information from value added tax (VAT) returns on taxable persons or non-taxable legal persons, as referred to in point (a) of Annex V to Regulation (EU) 2019/2152 shall include at least:

• (a) the full name of the taxable person or non-taxable legal person;

• (b) the full address, including post code;

• (c) the identification number allocated to that person in accordance with Article 214 of Council Directive 2006/112/EC ([^E0001]);

• (d) for each taxable person or non-taxable legal person:
• (i) the taxable amount of intra-Union supplies and acquisitions of goods collected from VAT returns in accordance with Article 251(a) and (c) of l Directive 2006/112/EC;
• (ii) the tax period.

Article 3

Information from recapitulative statements

• (a) the tax period;

• (b) the VAT identification number of each national supplier;

• (c) the VAT identification number of the partner Member State acquirer;

• (d) the taxable amount between each national supplier and partner Member State acquirer;

• (e) the identification of subsequent supplies.

• (a) the tax period;

• (b) the VAT identification number of each national acquirer;

• (c) the total taxable amount by national acquirer aggregated by partner Member State.

Article 4

Information relating to customs declarations

The information referred to in point (c) of Annex VI to Regulation (EU) 2019/2152 shall include any information required by the NSA for the production of European statistics on international trade in goods and shall include at least the data elements, including their sub-elements, set out in Annex I to this Regulation.

Article 5

Amendment to Regulation (EU) 2019/2152

Annexes V and VI to Regulation (EU) 2019/2152 are replaced by the text in Annex II to this Regulation.

Article 6

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2022.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

The data elements listed below correspond to those set out in Annex B to Commission Delegated Regulation (EU) 2015/2446 ([^E0002]).

ANNEX II

‘ANNEX V

Information to be provided by the tax authorities responsible in each Member State to the NSA referred to in Article 5(2):

• (a) information from VAT returns on taxable persons or non-taxable legal persons who have declared, for the period in question, intra-Union supplies of goods in accordance with point (a) of Article 251 of Directive 2006/112/EC or intra-Union acquisition of goods in accordance with point (c) of Article 251 of that Directive;

• (b) information from recapitulative statements on intra-Union supplies collected from the recapitulative VAT statements in accordance with Articles 264 and 265 of Directive 2006/112/EC;

• (c) information on intra-Union acquisitions communicated by all other Member States in accordance with Article 21(2) of Council Regulation (EU) No 904/2010 ([^E0003]);

• (d) information from VAT returns on taxable persons not established in the Member State of consumption making use of the special scheme, provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC, who have declared, for the period in question, supplies of goods under that scheme in accordance with Article 369g of that Directive;

• (e) information on supplies of goods related to the special scheme, provided for in Section 3 of Chapter 6 of Title XII of Council Directive 2006/112/EC, communicated by all other Member States in accordance with Article 21(1) of Regulation (EU) No 904/2010.

ANNEX VI

Information to be provided by the customs authorities responsible in each Member State to the NSA referred to in Article 5(3):

• (a) information identifying the person who carries out intra-Union exports and intra-Union imports of goods covered by the customs procedure of inward processing;

• (b) the registration and identification data of economic operators provided for under Union customs provisions available in the electronic system relating to EORI number as referred to in Article 7 of Commission Implementing Regulation (EU) 2015/2447 ([^E0004]);

• (c) the records on imports and exports from customs declarations which were accepted or were subject to decisions by the national customs authorities and:
• (i) which were lodged with them; or
• (ii) for which the supplementary declaration is, in accordance with Article 225 of Implementing Regulation (EU) 2015/2447, available to them through direct electronic access in the authorisation holder’s system; or
• (iii) which were received by them in application of Article 179 of Regulation (EU) No 952/2013.

• (d) information on applied procedures, simplifications or authorisations granted to trade operators and information identifying those trade operators.’

[^E0001]: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

[^E0002]: Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1, ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj).

[^E0003]: Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).

[^E0004]: Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p.558).